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王10 · 2023年12月28日

为什么不是DTL?

NO.PZ2023081403000098

问题如下:

Q. In the current year, Michaels Company has a carrying amount of USD3,500,000 and tax base of USD5,000,000 for accounts receivable. Michaels will most likely recognize:

选项:

A.a deferred tax asset. B.a deferred tax liability. C.no deferred tax asset or liability.

解释:

A is correct. Because the carrying amount is less than the tax base for this asset, this difference is a temporary difference that will result in a deferred tax asset. B is incorrect because a deferred tax liability would apply if the carrying amount was greater than the asset base. C is incorrect because this is not a permanent difference thus there will be either a deferred tax asset or deferred tax liability.

账面价值是350万, 应收账的税款是500万。那对于公司来说,不就是现在交得少,后面要多交。应该是DTL呀

2 个答案

lynn_品职助教 · 2023年12月31日

嗨,努力学习的PZer你好:


这个应缴税款到底是税务局当年收还是不收啊 都没听懂这解释。


应缴税款是tax payable,是指当期税务局认为该交的税,加上以前欠税务局的,减去税务局欠公司的,就是当期公司实际交的税~


而DTL是公司财报上认为不交但是税务局要求交的税(欠税务局的钱),


DTA是公司财报上认为要交但是税务局不要求交的税(税务局欠公司的钱)。

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努力的时光都是限量版,加油!

lynn_品职助教 · 2023年12月29日

嗨,爱思考的PZer你好:


账面价值是350万, 应收账的税款是500万。那对于公司来说,不就是现在交得少,后面要多交。应该是DTL呀


Accounting base - Tax base < 0 是DTA中的AB、TB是income收入的不同,不是直接拿资产的 carrying amount和tax base来比较,比如这道题中的应收账款。


DTA/DTL来源于pre-tax income和taxable income的暂时性差异,这个差异未来会reverse,所以才有DTA/DTL。


我们不是按照资产的价值*税率来交税的,而是营业收入,税务局认的应收账款要多150万,这150万今年还没收款,所以税务局还不收税。


DTL是公司财报上认为不交但是税务局要求交的税(欠税务局的钱),


DTA是公司财报上认为要交但是税务局不要求交的税(税务局欠公司的钱)。


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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

王10 · 2023年12月29日

这个应缴税款到底是税务局当年收还是不收啊 都没听懂这解释。

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